Legal Opinion
ESTATE OF
Court of Appeals for the Second Circuit
Decided May 24, 1985No. 1041Published
1Opinion of the Court
762 F.2d 264
56 A.F.T.R.2d 85-5094, 53 USLW 2620, 85-1
USTC P 9429
ESTATE OF Nelson A. ROCKEFELLER, Deceased, Laurance S.
Rockefeller, J. Richardson Dilworth and Donal C.
O'Brien, Jr., Executors and Margaretta
F. Rockefeller, Appellants.
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee.
No. 1041, Docket 84-4182.
United States Court of Appeals,
Second Circuit.
Argued April 22, 1985.
Decided May 24, 1985.
William E. Jackson, New York City (Stuart E. Keebler, Joseph M. Persinger, Milbank, Tweed, Hadley & McCloy, New York City), for appellants.
Glenn L. Archer, Jr., Asst. Atty. Gen., Washington, D.C. (Michael L.…
2Cases cited27 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Primuth v. CommissionerUnited States Tax Court · 1970
- McDonald v. CommissionerSupreme Court of the United States · 1944
- Sharon v. CommissionerUnited States Tax Court · 1976
22 more not listed; retrieve them via the Exa API.